Registration of Basic Insurances
Statutory deductions amount to at total of 12.45% of gross wages and are borne in equal amounts (50% each) by the employer and the worker. The ZAS settles accounts with the Basel Compensation Office for Employers (Ausgleichskasse Arbeitgeber Basel), compensation office no. 40.
If necessary, we apply for the disability insurance (AHV) pass on your behalf.
Occupational accident insurance
The employer is automatically liable for any occupational accidents and these are settled with Sympany or SUVA.
Non-occupational accident insurance
Non-occupational accident cover is obligatory where the working time is 8 hours per week or more and is settled with Sympany or SUVA. Contributions are borne in equal amounts (50% each) by the employer and the worker.
Sick pay insurance
Sick pay insurance is optional. You can choose between three different waiting times for wage continuation in the case of sickness (14 days/30 days/60 days). Sick pay insurance is settled with Visana. We are more than happy to provide advice should you need it.
Occupational Pension Scheme (BVG)
Workers are obliged to be members of BVG if they earn CHF 21,150.00 per annum or more. As a general rule, contributions are borne in equal amounts (50% each) by the employer and the worker. ZAS is affiliated with the pension fund, PEGEBA Pensionskasse Gewerbe Basel.
In relation to workers who are obliged to be members of a BVG and who are on long-term sick leave, the ZAS cooperates with SIZ Care AG. In the event of illness, SIZ Care AG supports the parties in order to achieve a quick return of the worker to the workplace.
Withholding tax/ Security account
As a general rule, border workers and foreign employees who are not in possession of a C-permit (C-Bewilligung) are subject to withholding tax. This excludes persons with other permits who submit a tax return owing to a tax convention or whose spouse submits a tax return. Withholding tax is deducted from gross wages.
In relation to refugees and asylum seekers, the federal government may order an additional 10% deduction from gross wages for the security account.
As there are cantonal differences regarding withholding tax obligations, it is not possible to provide a definitive explanation here. Should you require a more detailed explanation, please do not hesitate to contact us.
Family compensation fund/child allowance and apprenticeship allowance
Contributions to the family compensation fund are mandatory. The deduction amounts to 1.85% of gross wages and is borne by the employer. The ZAS reports children who are eligible for the allowance to the family compensation fund, the FAK Basler KMU. Child allowances may be claimed only once for each child. The eligibility age limit for the allowance is before a person's 16th birthday or, during the term of an apprenticeship contract, before their 25th birthday. This may differ under the rules of the different cantons.
Apprenticeship allowances are paid during the term of a proven apprenticeship, regardless of the level of wages of the apprentice or any work experience allowance.
An apprenticeship is deemed to inclucde:
- vocational training
- attending university or higher specialist college
- attending middle school, avanced training school or vocational college for at least 20 hours per week
- undertaking practical training or work experience with a view to choosing a career
ZAS settles accounts with the family compensation fund, the Basler Familienausgleichskasse KMU